Delaware Franchise Tax Estimated Payments Over $5,000
17 October 2026 · Informational only · No affiliate links · 3 min read
General information, not tax, legal or financial advice. We are not the State of Delaware and are not affiliated with it. Check corp.delaware.gov or ask a qualified professional. Sources read on October 17, 2026 (passages cited). Dates after 2026 are expected; the amounts shown are the current rates on the State pages, not confirmed 2027 rates. Examples use made-up numbers. This page contains no affiliate links.
Short answer: the State's calculator page and §504(a) set a four-part schedule when the franchise tax is $5,000 or more: 40% on June 1, 20% on September 1, 20% on December 1, and the balance on March 1 with the annual report. For a calendar plan, the remaining 2026 installment is December 1, 2026 (expected, as stated in the statute) and the final one March 1, 2027.
What the installments are based on
The installments are based on the prior year's annual franchise tax (8 Del. C. §504(e)). The $5,000 threshold applies where the tax for the current calendar year is estimated to be $5,000 or more (§504(a)). If tax is below $5,000, it is due March 1 following the year end (§504(a)). Penalties for not paying an installment are the same as for any nonpayment of franchise tax (§504(f)).
Example (made-up numbers)
Tax of $12,000 (the installments are based on the prior year's tax; the March 1 payment is the balance of the tax finally determined): | Date | Share | Amount | |---|---|---| | June 1 | 40% | $4,800 | | September 1 | 20% | $2,400 | | December 1 | 20% | $2,400 | | March 1 (next year) | balance | $2,400 | Total $12,000.
Payment method
The State says electronic payment by ACH debit is required for all transactions over $5,000. Cards (Visa, Mastercard, American Express, Discover) are accepted for smaller amounts per the State's page.
What we did not find
No other advance payment date was read. Use the State's calculator and notices for your actual amounts.
Related
Due date, late penalty, authorized shares.
FAQ
What if the tax is $4,900? The schedule applies where the current-year tax is estimated at $5,000 or more; below that, the tax is due March 1 (§504(a)).
Is December 1, 2026 final? It is the date in the statute; the State may issue guidance.
What we could not verify
- Whether the State issues installment reminders (not researched).
- 2027 rates: the State pages do not date amounts by year, so everything here is described as current rates; recheck on corp.delaware.gov.
- Any extension or grace period for the March 1 deadline: none was found in the sources read. 8 Del. C. §510 mentions further time for good cause, which is exceptional.
- Registered agent prices and comparisons: not researched here (no official source).
- LLC and limited partnership tax: only the June 1 due date is mentioned; we give no amount because the State's own pages were inconsistent. Check corp.delaware.gov.
Sources (official)
- Delaware Division of Corporations, Franchise tax calculator (read October 17, 2026)
- Delaware Division of Corporations, Pay taxes (read October 17, 2026)
- Delaware Code, Title 8, Chapter 5 (8 Del. C. §§ 502-514, statute text read) (read October 17, 2026)